TaxTMI 
TaxTMI 
FORGOT TO UPLOAD TAX INVOICE IN GSTR-01 BUT GSTR 3B RETURN FILED AND TAX PAID
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....ORGOT TO UPLOAD TAX INVOICE IN GSTR-01 BUT GSTR 3B RETURN FILED AND TAX PAID<br> Query (Issue) Started By: - Raghu K Dated:- 16-2-2021 Last Reply Date:- 23-2-2021 Goods and Services Tax - GST<br>Got 7 Replies<br>GST<br>Dear experts. We are commission agents issued Tax invoice on Jan 2020 to our client while filing GSTR 1 we forgot to upload his invoice and he avail and utilise ITC based on our Ta....
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....x Invoice. Now he came to us stating that ITC not reflecting in their GSTR 2A or 2B and not entitled to claim ITC. Kindly advise us wheather he can claim ITC and we filed GSTR 3B and paid tax within due date. Regards RAGHU. Reply By Rajagopalan Ranganathan: The Reply: Sir, The missed invoice can be included in GSTR-1 for the next month and the same will reflected in GSTR-2A for the relevant....
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.... month and ITC can be availed by the receiver. Reply By Raghu K: The Reply: Sir, I filed the missing invoice in our Jan' 21 GSTR 01 Return but in receipient GSTR 2B showing " ITC AVAILABILITY - NO" "REMARKS - RETURN FILED POST ANNUAL CUT-OFF regards Reply By Rajagopalan Ranganathan: The Reply: Sir, The Department's stand is correct since the last date for uploading mi....
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....ssing invoice of January 2020 is 20.10.2020, that is the last date to file GSTR-1 pertaining to the month of September 2020. Reply By Raghu K: The Reply: Sir, This is a case recipient can't take ITC..? Service provider has paid Tax. Regards RAGHU Reply By KASTURI SETHI: The Reply: ITC cannot be denied to the recipient of service because of the supplier's fault. You can trace out ca....
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....se laws on this issue in your favour. Reply By Ganeshan Kalyani: The Reply: I agree with the views of the expert. Reply By NISHANT SHAH: The Reply: Your recipient can claim itc if he has paid tax to you and all documentary evidences are available with him as per section 16 of CGST Act, 2017 . If you have paid gst & declared liability pertaining to this invoice in your annual return (GSTR-9), i....
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....tc can't be denied to your recipient .<br> Discussion Forum - Knowledge Sharing ....